Проводки выплата дивидендов учредителю сотруднику

Проводки по начислению дивидендов учредителям

Похожие публикации

Если у вас возникнут вопросы, можете бесплатно проконсультироваться в чате с юристом внизу экрана или позвонить по телефону 8 800 350-81-94 (консультация бесплатно), работаем круглосуточно.

Проводки по начислению дивидендов учредителям формируются в момент распределения чистой прибыли между заинтересованными лицами. Выплаты осуществляются за счет средств, накопленных на счете 84 по кредиту. Процедура распределения денег может инициироваться с разной периодичностью – по окончании квартального периода, полугодия или по итогам года. Об этом говорится в ст. 28 п. 1 Закона от 8 февраля под № 14-ФЗ.

Начислены дивиденды учредителям: проводка

Решение о предстоящей выплате принимается на общем собрании участников ООО. результаты оформляются протоколом. Право распределения прибыли закреплено за общим собранием Законом № 14-ФЗ в ст. 33 п. 2 и ст. 37 п. 8. При единственном участнике обоснованием будет решение этого лица. При многочисленном составе учредителей прибыль делится между ними в пропорциональном отношении к доле участия в капитале. Когда ведется бухгалтерский учет дивидендов, проводки формируются с обязательным участием счета 84. При операциях по начислению этот счет дебетуется. Кредитовые обороты могут оформляться разными группами счетов. Выбор счета зависит от категории получателей. Выплаты могут проводиться в пользу учредителей, которые:
  • являются физическими лицами;
  • представлены юридическими лицами.
Если прибыль распределяется в пользу физических лиц из числа работников предприятия, то начисление дивидендов сотруднику проводки в бухгалтерии отразят через запись Д84 – К70. Для обособленного учета дивидендных выплат и обычной заработной платы к 70 счету открывают отдельный субсчет для расчетов с учредителями-штатными работниками. Когда начислены дивиденды работникам организации, проводка удержания из их суммы подоходного налога составляется между Д70 и К68. Дивиденды сотрудникам проводки формируют с зарплатным счетом, а если учредителями являются юридические лица или физические лица, но они не приняты на работу в организацию на основе трудового договора, то бухгалтерские записи будут другими. В этой ситуации составляется корреспонденция между Д84 и К75.2. Удержание НДФЛ оформляется проводкой Д75.2 – К68.

Начислены дивиденды по акциям: проводка

При выплате доходов акционерам роль налогового агента выполняет предприятие, выплачивающее дивиденды. Доходы могут быть выданы держателям акций двумя способами:
  • в денежном эквиваленте;
  • в натуральной форме.
Начисление дивидендов акционерам – проводка между:
  • Д75.2 – К50 при выдаче денежных средств через кассу организации в счет выплаты дивидендов по акциям;
  • Д75 – К90 при выдаче доходов в натуральной форме для отражения стоимостной оценки готовой продукции, переданной акционеру;
  • Д90 – К43 используется для списания себестоимости выданных товаров.
Читать еще:  Оспорить кадастровую стоимость квартиры в москве
Когда начислены дивиденды акционерам, проводка по налогам может выглядеть так:
  • Д90 – К68 при начислении НДС по продукции, которая была выдана в качестве дивидендного дохода;
  • Д75 – К68 применяется для отражения сумм НДФЛ, удерживаемых с денежных доходов акционеров.

Выплата дивидендов: проводки

Доходы учредителей и акционеров в форме дивидендов, независимо от способа получения, должны быть начислены с последующим удержанием налогов. Последним этапом реализации процедуры перевода вознаграждений будет перечисление дивидендов, проводки будут отличаться для разных групп получателей. Удержание налоговых платежей показывается в бухгалтерском учете датой выплаты доходов. Перечисление налогов в бюджет отражается записью Д68 – К51 (для безналичного способа). Типовые проводки по выплатам:
  • Д70 – К50 или 51 – выплачены дивиденды учредителям, проводка для расчетов с учредителями из категории наемного персонала;
  • Д75.2 – К50 (51) для выплаты другим группам участников.

Если у вас возникнут вопросы, можете бесплатно проконсультироваться в чате с юристом внизу экрана или позвонить по телефону 8 800 350-81-94 (консультация бесплатно), работаем круглосуточно.

При убыточности предприятия в ситуации, когда выплачены дивиденды, проводка начисления из прибыли и удержания НДФЛ сторнируется. После этого формируется новая запись, относящая расходы по расчетам с учредителями на прочие затраты:
  1. Д91.2 – К73 при начислении выплат.
  2. Д73 – К68 для удержания подоходного налога.
  3. Д73 – К50 (51) – выплата средств.
В ситуациях, когда начисленные суммы дивидендных платежей оказались невостребованными одним или несколькими учредителями, формируется запись списания таких активов. Осуществляется эта операция через дебетование 70 или 75 счета (зависит от того, какой из счетов использовался при начислении дохода) и кредитование счет 84.

Дивиденды полученные: проводки у получателя средств

В ситуациях, когда доход от деятельности предприятия в форме дивидендов получает не физическое лицо, а организация, она должна отражать такие поступления в своем учете. Для этого они переносятся на прочие доходы. Для расчета суммы налога на прибыль дивиденды, которые были получены в отчетном периоде, отражаются в числе внереализационных доходных статей. Получение дивидендов проводки в учете отражают через такие счета:
  • Д76.3 – К91.1 размер дивидендов, которые подлежат перечислению в пользу принимающей стороны, зачисляются в доходы учреждения;
  • Д50 (или 51, иногда 52) – К76.3 дивидендные доходы получены предприятием.
Датой формирования доходов в виде дивидендов должен быть день принятия решения о выплате (п. 7 и п. 16 ПБУ 9/99). В балансе эти суммы отражаются по строке 2310. Чистая прибыль организации может быть распределена между участниками на дивиденды. Как определить сумму прибыли к распределению? Это сумма по строке 1370 «Нераспределенная прибыль» бухгалтерского баланса. Или же кредитовое сальдо по счету 84 «Нераспределенная прибыль (непокрытый убыток)». То есть это чистая прибыль как отчетного года, так и прошлых лет. Как часто можно выплачивать дивиденды? Распределять прибыль можно как по итогам года, так и по итогам каждого квартала (п. 2 ст. 12, п. 1 ст. 28 Закона от 08.02.1998 № 14-ФЗ ).
Читать еще:  Причины отказа в предоставлении земельного участка

Решение о выплате дивидендов

Такое решение в ООО принимает общее собрание его участников, что оформляется протоколом общего собрания (п. 2 ст. 33, п. 8 ст. 37 Закона от 08.02.1998 № 14-ФЗ ). Если же в обществе всего один участник, то оформляется решение единственного участника о выплате дивидендов.

Дивиденды: бухучет и проводки

В бухучете дивиденды начисляются следующими проводками (Письмо Минфина от 19.05.2015 № 07-01-06/28541 ).
Содержание операции Дебет счета Кредит счета
На дату протокола общего собрания (решения единственного участника)
Начислены дивиденды участникам 84 «Нераспределенная прибыль (непокрытый убыток)» 75-2 «Расчеты по выплате доходов»
Начислены дивиденды участникам – физлицам, являющимся одновременно работниками организации, выплачивающей дивиденды 84 «Нераспределенная прибыль (непокрытый убыток)» 70 «Расчеты с персоналом по оплате труда», субсчет «Расчеты по выплате дивидендов»

Выплата дивидендов

Если у вас возникнут вопросы, можете бесплатно проконсультироваться в чате с юристом внизу экрана или позвонить по телефону 8 800 350-81-94 (консультация бесплатно), работаем круглосуточно.

При выплате дивидендов нужно сделать такие проводки.
Содержание операции Дебет счета Кредит счета
На дату выплаты дивидендов
Удержан налог с дивидендов 75-2 «Расчеты по выплате доходов» или 70 «Расчеты с персоналом по оплате труда», субсчет «Расчеты по выплате дивидендов» 68 «Расчеты по налогам и сборам»
Налог перечислен в бюджет 68 «Расчеты по налогам и сборам» 51 «Расчетные счета»
Выплачены дивиденды участнику 75-2 «Расчеты по выплате доходов» или 70 «Расчеты с персоналом по оплате труда», субсчет «Расчеты по выплате дивидендов» 51 «Расчетные счета» или 50 «Касса»

Дивиденды в балансе

В бухгалтерском балансе распределенные в пользу участников дивиденды отражаются в периоде начисления. Дивиденды, начисленные из нераспределенной прибыли прошлых лет, отражаются по строке 1370 «Нераспределенная прибыль», автоматически уменьшая показатель этой строки. А промежуточные дивиденды отражаются в разделе III «Капитал и резервы» обособленно в круглых скобках.

Начисление дивидендов: проводки

Дивиденды — часть чистой прибыли, выплачиваемой участникам или акционерам общества. Размер прибыли, подлежащей распределению, определяется по окончании финансового года. Сумма ее отражается итоговой годовой записью по кредиту счета 84. Решение о такой выплате может принять только общее собрание участников или акционеров общества. Если учредитель единственный, то решение о распределении части положительного финансового результата принимается только им. Расчеты с учредителями отражаются на счете 75 плана счетов бухгалтерского учета. Для расчетов по выплате доходов Минфин в Приказе № 94н рекомендует открыть к нему субсчет 2. Аналитический учет следует вести в разрезе каждого учредителя. Исключение составляют расчеты с акционерами — собственниками акций на предъявителя в АО, поскольку установить их идентификационные данные невозможно. Отражаются начисления на дату принятия решения о выплате части нераспределенного положительного финансового результата компании собственникам. Начислены дивиденды: проводка Дт 84 Кт 75. Выплату дохода учредителю отражаем записью Дт 75 Кт 50, 51.

Налогообложение выплат участникам общества

С перечислений в адрес физических лиц компания обязана исчислить, удержать и перечислить в бюджет НДФЛ ( ст. 226 НК РФ ). Сделать это нужно не позднее следующего дня. Ставка для налоговых резидентов РФ составляет 13 %, для нерезидентов — 15 %.
Читать еще:  Повторный допрос свидетеля в уголовном процессе

Если у вас возникнут вопросы, можете бесплатно проконсультироваться в чате с юристом внизу экрана или позвонить по телефону 8 800 350-81-94 (консультация бесплатно), работаем круглосуточно.

В отношении части прибыли, выплачиваемой организации, она признается налоговым агентом, то есть должна удержать и перечислить в бюджет налог на прибыль (п. 3 ст. 275 НК РФ ). Причем это правило распространяется и на предприятия, работающие:
  • на общей системе налогообложения;
  • на упрощенной системе налогообложения.
Ставка, в соответствии с пп. 2 п. 3 ст. 284 НК РФ , составляет 13 %. Исключением являются выплаты в адрес российской компании, которая владеет не менее чем половиной уставного капитала не менее чем 365 дней подряд до момента выплаты. Если же учредитель — иностранная компания, то ставка составляет 15 %. Перечислить налог также необходимо не позднее следующего дня.

Дивиденды: начисление и выплата, проводки в бухучете

Рассмотрим на примере. По решению учредителей, ООО «Компания» 15.02.2018 выплачивает часть чистой прибыли трем участникам: АО «Учредитель», Иванову С.М., Семенову К.С. — каждому в размере 100 000 руб. Все получатели — налоговые резиденты РФ.
Дата Содержание операции Сумма Дебет Кредит
Принято решение о перечислении части положительного финансового результата учредителям: 100 000 × 3 300 000 84 75 Исчислен НДФЛ с перечислений физическим лицам: (100 000 × 2) × 13 % 26 000 75 68 Исчислен налог на прибыль с доходов в адрес организации: 100 000 × 13 % 13 000 75 68

Если у вас возникнут вопросы, можете бесплатно проконсультироваться в чате с юристом внизу экрана или позвонить по телефону 8 800 350-81-94 (консультация бесплатно), работаем круглосуточно.

Перечислено по решению о распределении части финансового результата: 300 000 – 26 000 – 13 000 261 000 75 51 Удержанный НДФЛ перечислен в бюджет 26 000 68 51 Удержанный налог на прибыль перечислен в бюджет 13 000 68 51

Полученные дивиденды: бухгалтерские проводки

Если ваша компания является участником другой организации, то она может быть получателем дивидендов. На дату получения такого дохода бухгалтер сделает проводки:
  • Дт 51 Кт 76 — получены доходы от участия в другой компании;
  • Дт 76 Кт 91 — полученные дивиденды отражены в доходах.
Полученную часть нераспределенного дохода дочерней организации следует обособленно отразить в отчете о финансовых результатах организации по строке 2310 «Доходы от участия в других организациях». В налоговом учете следует иметь в виду, что с дивидендов, полученных от российской компании, уже был удержан налог на прибыль (п. 3 ст. 275 НК РФ ). Поэтому данные поступления не увеличивают базу по налогу. “>

Остались вопросы? Бесплатная консультация по телефону:

8 800 350-81-94
Круглосуточно

Проводки выплата дивидендов учредителю сотруднику: 499 комментариев

  1. Margene

    Howdy would you mind sharing which blog platform you’re using?
    I’m planning to start my own blog in the near future but I’m having
    a tough time making a decision between BlogEngine/Wordpress/B2evolution and Drupal.
    The reason I ask is because your design seems different then most blogs and I’m
    looking for something unique.
    P.S My apologies for getting off-topic but I had to ask!

  2. Amelie

    I think that everything said was actually very reasonable.

    But, consider this, what if you wrote a catchier title?
    I am not saying your information is not solid., however suppose you added a post title to
    possibly get people’s attention? I mean Проводки выплата дивидендов учредителю сотрудникуОтделения и банкоматы АО «Россельхозбанк» is kinda plain. You ought to glance
    at Yahoo’s home page and note how they create article titles to get people interested.
    You might add a related video or a pic or two to get readers interested about everything’ve got to say.
    In my opinion, it might bring your blog a little bit more interesting.

  3. Marcos

    Pretty section of content. I just stumbled upon your
    site and in accession capital to assert that I get in fact
    enjoyed account your blog posts. Anyway I will be subscribing to your augment and
    even I achievement you access consistently quickly.

  4. Roosevelt

    Hi! Would you mind if I share your blog with my twitter group?
    There’s a lot of people that I think would really appreciate
    your content. Please let me know. Thank you

  5. Aracely

    Excellent blog! Do you have any hints for aspiring writers?
    I’m planning to start my own blog soon but I’m a little lost on everything.
    Would you suggest starting with a free platform like WordPress
    or go for a paid option? There are so many choices out there that I’m completely overwhelmed ..
    Any tips? Many thanks!

  6. Julie

    Unquestionably imagine that which you said. Your favorite justification seemed to be on the net the easiest thing to consider of.
    I say to you, I definitely get annoyed at the same time as other people consider worries that they
    just don’t realize about. You managed to hit the nail upon the top and defined out the whole thing without having side effect , other folks could take a signal.

    Will likely be back to get more. Thanks

  7. Colleen

    I am not sure where you are getting your information,
    but good topic. I needs to spend some time learning much more or understanding more.
    Thanks for fantastic information I was looking for this info for
    my mission.

  8. 真空波纹管

    Write more, thats all I have to say. Literally, it seems as though you relied on the
    video to make your point. You obviously know what youre talking about, why waste
    your intelligence on just posting videos to your site when you could be giving us something informative to read?

  9. business

    Nice weblog right here! Also your website so much up fast!
    What web host are you using? Can I am getting your associate hyperlink to your host?
    I want my web site loaded up as fast as yours lol

  10. live chat

    Hello, i think that i saw you visited my web site thus i came to “return the favor”.I’m trying to find things to improve my website!I suppose its ok to use a few of your ideas!!

  11. Katharina

    Hmm is anyone else encountering problems with
    the pictures on this blog loading? I’m trying to find out if its a problem on my
    end or if it’s the blog. Any suggestions would be greatly appreciated.

  12. erp

    Thanks , I have recently been searching for information about this topic for ages and yours is the best I’ve came upon till now.
    However, what concerning the conclusion? Are you positive in regards to the supply?

  13. Tahlia

    Excellent blog here! Also your web site loads up very
    fast! What web host are you using? Can I get your affiliate link
    to your host? I wish my web site loaded up as quickly as yours
    lol

  14. Alethea

    I was suggested this blog by my cousin. I am not sure whether this post is written by him as no one else know such detailed about my trouble.
    You are wonderful! Thanks!

  15. Leonard

    This is really interesting, You are a very skilled blogger.
    I have joined your rss feed and look forward to seeking more of your fantastic post.
    Also, I’ve shared your website in my social networks!

  16. glovebox

    Do you mind if I quote a few of your articles as long as I provide credit and sources back to your website?
    My blog is in the exact same niche as yours and my users would
    really benefit from some of the information you provide here.

    Please let me know if this ok with you. Thanks!

  17. Willian

    I love your blog.. very nice colors & theme. Did you create this website yourself or did you hire
    someone to do it for you? Plz respond as I’m looking to construct my own blog and
    would like to find out where u got this from.
    thanks a lot

  18. Francis

    I don’t know if it’s just me or if everyone else experiencing problems with your blog.
    It appears like some of the written text within your posts are running off the screen. Can somebody else please provide feedback and let me
    know if this is happening to them too? This
    may be a issue with my browser because I’ve had this happen before.

    Appreciate it

  19. Jessie

    you are in reality a just right webmaster. The website loading pace is
    amazing. It seems that you’re doing any distinctive trick.
    Furthermore, The contents are masterpiece. you have performed a great job in this subject!

  20. Jung

    I like the valuable info you provide to your articles.

    I will bookmark your blog and check once more right here regularly.
    I’m moderately certain I will be informed many new stuff right here!

    Best of luck for the next!

  21. Free live chat

    Heya superb blog! Does running a blog like this require
    a large amount of work? I have absolutely no knowledge of computer programming however I was hoping to
    start my own blog soon. Anyhow, if you have any suggestions or
    tips for new blog owners please share. I understand this is off topic however
    I just needed to ask. Kudos!

  22. Rich

    My family all the time say that I am killing my time here at net,
    however I know I am getting experience all the time by reading such fastidious articles or reviews.

  23. Twila

    Woah! I’m really enjoying the template/theme of this website.
    It’s simple, yet effective. A lot of times it’s difficult to get that “perfect balance” between usability and appearance.

    I must say that you’ve done a fantastic job with this.
    In addition, the blog loads super quick for me on Opera.
    Outstanding Blog!

  24. Gia

    I’m not that much of a internet reader to be honest but your blogs really nice, keep it up!
    I’ll go ahead and bookmark your website to come back
    down the road. Many thanks

  25. Herman

    magnificent publish, very informative. I wonder why the opposite specialists of this
    sector do not understand this. You should continue your
    writing. I’m confident, you’ve a great readers’ base already!

  26. Freya

    Please let me know if you’re looking for a article author for your blog.
    You have some really great articles and I feel I would be
    a good asset. If you ever want to take some of the load off,
    I’d love to write some content for your blog in exchange for
    a link back to mine. Please send me an email if interested.

    Cheers!

  27. Eve

    My partner and I stumbled over here different website and thought I should check
    things out. I like what I see so now i’m following you.
    Look forward to finding out about your web page for a second time.

  28. Christel

    Hello there! This post could not be written much better!
    Looking through this post reminds me of my previous roommate!
    He continually kept talking about this. I will forward this article to him.
    Fairly certain he’ll have a very good read. Thanks
    for sharing!

  29. Quinton

    Thank you for the auspicious writeup. It in fact was a amusement account
    it. Look advanced to far added agreeable from you!
    By the way, how could we communicate?

  30. Christiane

    It’s a pity you don’t have a donate button! I’d definitely donate to this
    brilliant blog! I guess for now i’ll settle for book-marking and adding your RSS
    feed to my Google account. I look forward to
    new updates and will share this site with my Facebook group.
    Chat soon!

  31. Battery Assembly Line

    Hi would you mind sharing which blog platform you’re using?
    I’m planning to start my own blog soon but I’m having a tough time
    making a decision between BlogEngine/Wordpress/B2evolution and Drupal.
    The reason I ask is because your layout seems different then most blogs and I’m looking for something
    unique. P.S Sorry for getting off-topic but
    I had to ask!

  32. 美国邮寄

    That is very interesting, You’re an excessively professional blogger.
    I have joined your feed and look ahead to looking for extra of your wonderful post.
    Also, I’ve shared your web site in my social networks

  33. Velda

    What’s up it’s me, I am also visiting this web page on a regular basis,
    this website is truly pleasant and the users are in fact sharing nice thoughts.

  34. Battery Machine| Battery Equipment|Lithium Battery Lab Line|Battery Laboratory Rerearch Equipment|Lithium Battery Materials|Battery Assembly Equipment and Material|Battery Assembly Line|Coin Cell Equipment

    You really make it seem so easy with your presentation but I find this matter to be actually something that I think I
    would never understand. It seems too complex and extremely broad
    for me. I am looking forward for your next post, I will try to
    get the hang of it!

  35. Astrid

    Thanks , I’ve recently been searching for information approximately this topic for ages and yours is the best I have came upon till now.

    However, what about the bottom line? Are you sure
    in regards to the supply?

  36. Marion

    My partner and I stumbled over here different web address and thought I might check things out.
    I like what I see so now i am following you. Look forward to checking out your web page for a second time.

  37. Thorsten

    We’re a group of volunteers and opening a brand
    new scheme in our community. Your website provided us with valuable information to work on. You have performed a formidable
    activity and our whole community will probably be thankful
    to you.

  38. Verna

    Heya! I just wanted to ask if you ever have any issues with hackers?
    My last blog (wordpress) was hacked and I ended up losing
    several weeks of hard work due to no data backup. Do you have any solutions
    to prevent hackers?

  39. Maurice

    Heya are using WordPress for your site platform?

    I’m new to the blog world but I’m trying to
    get started and set up my own. Do you need any coding knowledge to make your own blog?
    Any help would be greatly appreciated!

  40. Clay

    You are so cool! I don’t believe I have read something like that before.
    So good to find someone with unique thoughts on this subject.

    Really.. thank you for starting this up. This site
    is one thing that’s needed on the internet, someone with a little originality!

  41. Werner

    I feel that is among the so much important information for me.
    And i’m happy reading your article. But should remark on some common issues,
    The website style is great, the articles is actually
    nice : D. Good task, cheers

  42. USPS

    Please let me know if you’re looking for a article
    writer for your blog. You have some really great posts and I
    believe I would be a good asset. If you ever want to take
    some of the load off, I’d absolutely love to write some content for your blog in exchange
    for a link back to mine. Please send me an e-mail if interested.
    Regards!

  43. Pokerqq13

    Wonderful goods from you, man. I have understand your stuff previous to and you’re just extremely excellent.

    I really like what you have acquired here, really like
    what you’re saying and the way in which you say it.
    You make it entertaining and you still care for to keep it wise.
    I can’t wait to read much more from you. This is really a wonderful site.

  44. erp

    I seriously love your blog.. Great colors & theme. Did you create this website yourself?
    Please reply back as I’m trying to create my own personal blog and want to know where you got this from or what the theme is named.
    Thank you!

  45. Effie

    Good day! I simply want to offer you a huge thumbs up for your great info you have got
    here on this post. I am returning to your web site for more soon.

  46. website traffic

    I blog quite often and I genuinely appreciate your content.
    This great article has truly peaked my interest. I will book mark your blog and
    keep checking for new information about once per week. I subscribed to your
    Feed too.

  47. Dexter

    Howdy! I know this is somewhat off topic but I was wondering which blog platform are you using for this site?

    I’m getting tired of WordPress because I’ve had problems with hackers and I’m looking at options for another platform.

    I would be great if you could point me in the direction of a good platform.

  48. live chat

    What i do not realize is in fact how you are now not actually
    much more neatly-appreciated than you might be right now.

    You are very intelligent. You know thus considerably on the subject of this subject, made me individually consider it from numerous numerous angles.
    Its like men and women don’t seem to be involved until it
    is something to accomplish with Girl gaga!
    Your own stuffs outstanding. All the time take care of it up!

  49. 美国邮寄

    When I originally commented I clicked the “Notify me when new comments are added” checkbox
    and now each time a comment is added I get several emails with the same comment.
    Is there any way you can remove people from that service?
    Thanks!

  50. Jess

    Howdy! This is my first comment here so I just
    wanted to give a quick shout out and say I
    genuinely enjoy reading your blog posts.
    Can you recommend any other blogs/websites/forums that go over the same subjects?

    Thanks for your time!

  51. Evonne

    Hey I know this is off topic but I was wondering if you knew of any widgets I could add to my
    blog that automatically tweet my newest twitter updates.

    I’ve been looking for a plug-in like this for quite some time and was
    hoping maybe you would have some experience with something like this.
    Please let me know if you run into anything. I truly enjoy reading your blog and I look
    forward to your new updates.

  52. 假期行李寄存

    My programmer is trying to persuade me to move to .net
    from PHP. I have always disliked the idea because of the costs.
    But he’s tryiong none the less. I’ve been using Movable-type on several
    websites for about a year and am worried about switching to another platform.
    I have heard very good things about blogengine.net. Is there a way I can transfer all my wordpress content into
    it? Any kind of help would be greatly appreciated!

  53. Travis

    Admiring the time and energy you put into your site and in depth information you provide.
    It’s good to come across a blog every once in a while that isn’t the same outdated rehashed material.
    Great read! I’ve bookmarked your site and I’m including your RSS
    feeds to my Google account.

  54. Free live chat

    Superb blog you have here but I was curious if you knew of any community forums
    that cover the same topics talked about in this article?
    I’d really love to be a part of group where I can get suggestions from other experienced individuals that share the same interest.
    If you have any recommendations, please let me know. Many thanks!

  55. Finlay

    I like the valuable info you provide in your articles.

    I will bookmark your blog and check again here frequently.
    I am quite sure I’ll learn many new stuff right here!
    Best of luck for the next!

  56. website traffic

    Fantastic blog! Do you have any tips for aspiring writers?
    I’m hoping to start my own site soon but I’m a little lost on everything.
    Would you advise starting with a free platform like WordPress or go for a paid option? There are
    so many options out there that I’m totally overwhelmed
    .. Any ideas? Thanks a lot!

  57. elm software

    I just like the valuable information you supply for your articles.
    I will bookmark your blog and take a look at again here regularly.

    I’m rather sure I’ll learn a lot of new stuff proper right here!
    Good luck for the next!

  58. Brain

    I have been surfing online more than 4 hours today, yet I never found any interesting article like yours.
    It is pretty worth enough for me. Personally, if all website owners
    and bloggers made good content as you did, the web will be much more useful than ever before.

  59. discuss

    It’s remarkable to visit this web site and reading the views of all colleagues on the topic of this paragraph, while I am also
    zealous of getting experience.

  60. amazonpay datev

    I think that is one of the most vital info for me.
    And i’m glad studying your article. However wanna observation on few normal things, The site
    style is ideal, the articles is actually
    excellent : D. Good job, cheers

  61. accounting

    Hi! I know this is kinda off topic nevertheless I’d
    figured I’d ask. Would you be interested in trading links or
    maybe guest authoring a blog post or vice-versa? My blog
    goes over a lot of the same topics as yours and I believe we
    could greatly benefit from each other. If you’re
    interested feel free to shoot me an email. I look forward to hearing from you!
    Excellent blog by the way!

  62. Frieda

    Pretty element of content. I just stumbled upon your weblog and in accession capital to assert that I acquire in fact
    loved account your weblog posts. Anyway I will be subscribing
    to your feeds or even I success you access consistently rapidly.

  63. Rosie

    Thank you, I’ve recently been searching for information approximately this topic for a
    long time and yours is the greatest I have found out till
    now. But, what about the bottom line? Are you positive in regards to the source?

  64. vacuum glovebox

    Hello there! This post couldn’t be written much better!

    Looking through this post reminds me of my previous
    roommate! He continually kept preaching about this.
    I’ll forward this post to him. Pretty sure he’s going to
    have a very good read. Thanks for sharing!

  65. website traffic

    Have you ever considered about adding a little bit more than just your articles?
    I mean, what you say is fundamental and everything.
    But just imagine if you added some great photos or
    video clips to give your posts more, “pop”! Your content is excellent but with images and clips,
    this site could certainly be one of the very best in its field.
    Wonderful blog!

  66. Tara

    Hello my family member! I want to say that this article
    is awesome, great written and come with almost all important infos.
    I’d like to see more posts like this .

  67. situs judi online

    Hi there, just became aware of your blog through Google, and found that it is really
    informative. I am gonna watch out for brussels.

    I will be grateful if you continue this in future.
    Numerous people will be benefited from your writing.
    Cheers!

  68. Уведомление: My Homepage

  69. pengeluaran Togel online

    Howdy I am so happy I found your web site,
    I really found you by error, while I was looking
    on Aol for something else, Anyways I am here now and would just like to say thanks a lot for a
    remarkable post and a all round interesting blog (I also
    love the theme/design), I don’t have time to read it all at the moment but I have saved it
    and also added in your RSS feeds, so when I have time I will be back to
    read more, Please do keep up the excellent job.

  70. 6v4WLnJiab6

    794419 945426Soon after study quite a few the websites along with your internet site now, and that i genuinely appreciate your method of blogging. I bookmarked it to my bookmark internet site list and are checking back soon. Pls have a appear at my internet page likewise and let me know in case you agree. 374399

  71. slot online

    Today, I went to the beachfront with my kids. I found a sea shell
    and gave it to my 4 year old daughter and said “You can hear the ocean if you put this to your ear.” She
    placed the shell to her ear and screamed. There was a hermit crab inside and
    it pinched her ear. She never wants to go back! LoL I know this is totally off topic but I had
    to tell someone!

  72. 구미출장안마

    I truly love your site.. Pleasant colors & theme. Did you make this web site yourself? Please reply back as I챠m attempting to create my own blog and want to know where you got this from or just what the theme is named. Cheers!

  73. 구찌 출장마사지

    An impressive share! I’ve just forwarded this onto a friend who had been conducting a little research on this. And he actually ordered me lunch because I discovered it for him… lol. So allow me to reword this…. Thank YOU for the meal!! But yeah, thanx for spending the time to talk about this matter here on your web page.

  74. 성남 출장마사지

    This is the perfect web site for everyone who would like to find out about this topic. You know so much its almost tough to argue with you (not that I really would want toÖHaHa). You certainly put a brand new spin on a topic that has been discussed for a long time. Excellent stuff, just wonderful!

  75. 마사지알바

    I have to thank you for the efforts you’ve put in penning this blog. I really hope to view the same high-grade content from you later on as well. In truth, your creative writing abilities has encouraged me to get my very own site now 😉

  76. 대전출장마사지

    I’d like to thank you for the efforts you have put in writing this site. I am hoping to see the same high-grade content by you in the future as well. In truth, your creative writing abilities has encouraged me to get my very own blog now 😉

  77. 출장안마

    After looking into a handful of the blog articles on your web site, I seriously appreciate your way of blogging. I saved as a favorite it to my bookmark site list and will be checking back soon. Please visit my web site too and let me know what you think.

  78. 대전출장안마

    I was extremely pleased to discover this web site. I want to to thank you for your time just for this fantastic read!! I definitely appreciated every bit of it and i also have you saved as a favorite to check out new information on your web site.

  79. 부산고구려

    Next time I read a blog, I hope that it does not disappoint me just as much as this one. I mean, Yes, it was my choice to read through, nonetheless I actually thought you’d have something useful to talk about. All I hear is a bunch of complaining about something you could possibly fix if you were not too busy looking for attention.

  80. 먹튀검증

    May I simply just say what a comfort to find somebody that genuinely knows what they are discussing on the internet. You definitely understand how to bring a problem to light and make it important. A lot more people must look at this and understand this side of the story. I was surprised you are not more popular since you certainly have the gift.

  81. 토토사이트

    An outstanding share! I’ve just forwarded this onto a friend who has been conducting a little research on this. And he in fact ordered me dinner simply because I found it for him… lol. So allow me to reword this…. Thanks for the meal!! But yeah, thanks for spending some time to talk about this topic here on your internet site.

  82. 토토사이트

    I was excited to discover this web site. I need to to thank you for your time just for this fantastic read!! I definitely liked every part of it and I have you saved as a favorite to see new information on your blog.

  83. 토토사이트

    I was very happy to uncover this web site. I want to to thank you for your time just for this wonderful read!! I definitely really liked every part of it and I have you book marked to check out new stuff on your website.

  84. 출장

    Oh my goodness! Awesome article dude! Thanks, However I am having problems with your RSS. I don챠t understand the reason why I am unable to join it. Is there anyone else getting similar RSS issues? Anyone that knows the answer will you kindly respond? Thanks!!

  85. 먹튀검증커뮤니티

    I blog quite often and I really thank you for your information. The article has truly peaked my interest. I will take a note of your blog and keep checking for new information about once per week. I opted in for your RSS feed as well.

  86. 샌즈카지노

    Can I simply say what a relief to uncover a person that really understands what they are discussing on the internet. You certainly realize how to bring an issue to light and make it important. More and more people have to check this out and understand this side of your story. I can’t believe you’re not more popular given that you most certainly possess the gift.

  87. 울산출장안마

    Oh my goodness! Incredible article dude! Thank you so much, However I am going through troubles with your RSS. I don챠t understand the reason why I cannot join it. Is there anybody getting identical RSS issues? Anybody who knows the solution will you kindly respond? Thanx!!

  88. 메리트카지노

    A fascinating discussion is definitely worth comment. I do think that you need to write more about this topic, it might not be a taboo subject but usually people don’t talk about such issues. To the next! Best wishes!!

  89. 강남

    The next time I read a blog, I hope that it won’t disappoint me just as much as this one. After all, Yes, it was my choice to read, however I actually believed you’d have something useful to say. All I hear is a bunch of moaning about something that you could possibly fix if you were not too busy seeking attention.

  90. 우리카지노

    Next time I read a blog, Hopefully it does not fail me just as much as this one. After all, I know it was my choice to read through, however I really believed you’d have something useful to say. All I hear is a bunch of complaining about something you could possibly fix if you weren’t too busy searching for attention.

  91. 먹튀검증

    Aw, this was a very good post. Taking a few minutes and actual effort to make a very good articleÖ but what can I sayÖ I hesitate a lot and don’t seem to get nearly anything done.

  92. 안전토토사이트

    Hi, I believe your site may be having browser compatibility problems. Whenever I look at your blog in Safari, it looks fine however, when opening in Internet Explorer, it has some overlapping issues. I simply wanted to give you a quick heads up! Other than that, great blog!

  93. 먹튀검증업체

    When I originally commented I seem to have clicked on the -Notify me when new comments are added- checkbox and from now on whenever a comment is added I recieve four emails with the exact same comment. Is there an easy method you can remove me from that service? Thanks!

  94. 메이저사이트

    Having read this I believed it was really enlightening. I appreciate you finding the time and energy to put this short article together. I once again find myself personally spending way too much time both reading and leaving comments. But so what, it was still worth it!

  95. 대전출장안마

    Hi, I do believe this is a great blog. I stumbledupon it 😉 I may revisit yet again since i have book marked it. Money and freedom is the greatest way to change, may you be rich and continue to help others.

  96. 제주도 룸

    I really love your site.. Pleasant colors & theme. Did you develop this site yourself? Please reply back as Iím looking to create my own blog and would love to know where you got this from or exactly what the theme is named. Cheers!

  97. 제주도룸

    After looking over a few of the articles on your web site, I seriously like your technique of writing a blog. I saved it to my bookmark webpage list and will be checking back in the near future. Please check out my website too and let me know what you think.

  98. click here

    My programmer is trying to persuade me to move to .net from PHP.
    I have always disliked the idea because
    of the expenses. But he’s tryiong none the less.

    I’ve been using WordPress on various websites for about a year and
    am nervous about switching to another platform. I have heard good things about blogengine.net.
    Is there a way I can transfer all my wordpress posts into it?
    Any help would be greatly appreciated!

  99. 카지노사이트

    Hi, I do think this is a great site. I stumbledupon it 😉 I may come back once again since i have saved as a favorite it. Money and freedom is the greatest way to change, may you be rich and continue to guide others.

  100. 먹튀

    I must thank you for the efforts you’ve put in penning this site. I really hope to check out the same high-grade blog posts by you in the future as well. In fact, your creative writing abilities has motivated me to get my own blog now 😉

  101. skateboard grip tape

    I have been surfing online more than three hours today, yet I never found any interesting article like yours.
    It’s pretty worth enough for me. Personally,
    if all website owners and bloggers made good content as you did, the web will be a lot more
    useful than ever before.

  102. 메이저사이트

    Nice post. I learn something totally new and challenging on sites I stumbleupon on a daily basis. It will always be exciting to read articles from other authors and practice something from their web sites.

  103. 바둑이사이트

    Having read this I believed it was rather informative. I appreciate you spending some time and effort to put this short article together. I once again find myself spending way too much time both reading and leaving comments. But so what, it was still worthwhile!

  104. buy skateboarding wheels

    Howdy, I do think your site might be having web browser compatibility problems.
    Whenever I look at your site in Safari, it looks fine however, when opening in Internet
    Explorer, it has some overlapping issues.
    I simply wanted to give you a quick heads up!
    Other than that, wonderful site!

  105. 바둑이게임

    Right here is the right site for anybody who wishes to understand this topic. You realize a whole lot its almost hard to argue with you (not that I actually would want toÖHaHa). You definitely put a fresh spin on a topic which has been written about for many years. Wonderful stuff, just great!

  106. 먹튀검증

    I blog quite often and I truly thank you for your content. Your article has truly peaked my interest. I’m going to take a note of your blog and keep checking for new information about once a week. I subscribed to your Feed too.

  107. 먹튀검증사이트

    When I originally left a comment I seem to have clicked the -Notify me when new comments are added- checkbox and from now on each time a comment is added I recieve four emails with the same comment. Perhaps there is a way you are able to remove me from that service? Appreciate it!

  108. 먹튀검증업체

    This is the perfect website for anybody who wants to understand this topic. You know so much its almost hard to argue with you (not that I actually would want toÖHaHa). You definitely put a new spin on a topic that has been discussed for decades. Excellent stuff, just excellent!

  109. 먹튀검증업체

    I was more than happy to find this great site. I need to to thank you for your time for this particularly wonderful read!! I definitely loved every little bit of it and i also have you bookmarked to check out new things in your website.

  110. 먹튀검증커뮤니티

    May I simply say what a comfort to discover a person that genuinely understands what they are discussing on the internet. You actually realize how to bring a problem to light and make it important. More people need to look at this and understand this side of the story. It’s surprising you aren’t more popular given that you surely have the gift.

  111. 먹튀검증

    Can I just say what a comfort to uncover someone who really knows what they’re talking about over the internet. You definitely realize how to bring a problem to light and make it important. More people need to read this and understand this side of your story. It’s surprising you aren’t more popular given that you certainly possess the gift.

  112. 먹튀

    This is the perfect web site for anyone who wishes to understand this topic. You understand so much its almost hard to argue with you (not that I really would want toÖHaHa). You definitely put a brand new spin on a subject that’s been discussed for a long time. Wonderful stuff, just wonderful!

  113. 먹튀

    Can I simply just say what a relief to discover somebody that actually knows what they are talking about on the internet. You actually realize how to bring a problem to light and make it important. A lot more people have to look at this and understand this side of your story. It’s surprising you are not more popular since you most certainly have the gift.

  114. 먹튀검증

    Aw, this was an incredibly good post. Taking a few minutes and actual effort to create a very good articleÖ but what can I sayÖ I put things off a lot and never seem to get anything done.

  115. 먹튀

    Good post. I learn something new and challenging on sites I stumbleupon on a daily basis. It’s always helpful to read through content from other authors and practice a little something from their websites.

  116. 먹튀검증

    Iím amazed, I have to admit. Seldom do I come across a blog thatís both educative and interesting, and let me tell you, you’ve hit the nail on the head. The issue is an issue that not enough men and women are speaking intelligently about. I am very happy that I found this in my hunt for something concerning this.

  117. 먹튀

    I’d like to thank you for the efforts you have put in writing this website. I’m hoping to check out the same high-grade content by you in the future as well. In fact, your creative writing abilities has encouraged me to get my own blog now 😉

  118. 제주도룸싸롱

    Having read this I thought it was rather enlightening. I appreciate you finding the time and energy to put this information together. I once again find myself personally spending a lot of time both reading and posting comments. But so what, it was still worth it!

  119. 토토

    A motivating discussion is definitely worth comment. I do think that you should write more on this topic, it might not be a taboo matter but typically folks don’t discuss these subjects. To the next! All the best!!

  120. 토토

    Howdy! This post could not be written much better! Going through this article reminds me of my previous roommate! He constantly kept preaching about this. I am going to forward this information to him. Fairly certain he’s going to have a great read. I appreciate you for sharing!

  121. is skateboarding difficult

    Hmm it looks like your website ate my first comment (it was super long) so I guess I’ll just sum it
    up what I wrote and say, I’m thoroughly enjoying your
    blog. I as well am an aspiring blog writer but I’m still new to the
    whole thing. Do you have any tips and hints for novice blog writers?
    I’d definitely appreciate it.

  122. 정보이용료

    I seriously love your site.. Very nice colors & theme. Did you develop this web site yourself? Please reply back as Iím planning to create my very own blog and want to find out where you got this from or just what the theme is called. Kudos!

  123. 토토사이트

    Iím amazed, I must say. Rarely do I come across a blog thatís both equally educative and entertaining, and without a doubt, you’ve hit the nail on the head. The issue is something which too few men and women are speaking intelligently about. I’m very happy I came across this during my search for something relating to this.

  124. 출장마사지

    An impressive share! I’ve just forwarded this onto a coworker who was doing a little research on this. And he actually bought me dinner because I found it for him… lol. So let me reword this…. Thanks for the meal!! But yeah, thanx for spending time to talk about this matter here on your internet site.

  125. 먹튀검증

    I blog frequently and I really appreciate your information. This article has truly peaked my interest. I am going to take a note of your website and keep checking for new information about once per week. I opted in for your RSS feed too.

  126. 토토사이트

    I was extremely pleased to uncover this website. I need to to thank you for ones time due to this wonderful read!! I definitely appreciated every part of it and i also have you saved to fav to check out new information in your site.

  127. 소액결제현금

    After looking at a number of the blog articles on your web page, I really appreciate your way of writing a blog. I saved it to my bookmark webpage list and will be checking back in the near future. Please check out my website too and tell me what you think.

  128. 출장

    May I simply say what a relief to discover somebody that actually understands what they’re talking about on the web. You certainly know how to bring a problem to light and make it important. More and more people ought to look at this and understand this side of your story. I was surprised that you aren’t more popular because you most certainly have the gift.

  129. 출장안마

    I must thank you for the efforts you have put in penning this site. I’m hoping to check out the same high-grade blog posts by you later on as well. In fact, your creative writing abilities has encouraged me to get my own, personal website now 😉

  130. 먹튀검증

    Howdy, I believe your site could possibly be having browser compatibility issues. When I look at your web site in Safari, it looks fine but when opening in IE, it’s got some overlapping issues. I just wanted to provide you with a quick heads up! Aside from that, great blog!

  131. 토토사이트

    This is the right webpage for everyone who would like to find out about this topic. You realize so much its almost hard to argue with you (not that I actually would want toÖHaHa). You certainly put a new spin on a subject that’s been written about for a long time. Great stuff, just great!

  132. 출장

    Hi, I do think your site may be having web browser compatibility problems. When I take a look at your site in Safari, it looks fine however, if opening in Internet Explorer, it’s got some overlapping issues. I just wanted to give you a quick heads up! Other than that, fantastic website!

  133. 먹튀검증

    You’re so interesting! I don’t believe I’ve truly read through anything like this before. So good to find another person with unique thoughts on this topic. Really.. thanks for starting this up. This website is something that is needed on the web, someone with a little originality!

  134. 소액결제현금

    A motivating discussion is definitely worth comment. I do believe that you should publish more about this issue, it might not be a taboo subject but typically people do not talk about these issues. To the next! All the best!!

  135. skateboard mania

    I do not know if it’s just me or if perhaps
    everyone else encountering problems with your website.
    It appears as if some of the written text on your content are running off the screen. Can someone else please comment and let
    me know if this is happening to them too? This might be a problem with my browser because
    I’ve had this happen previously. Many thanks

  136. 사설토토

    Having read this I thought it was extremely informative. I appreciate you finding the time and effort to put this short article together. I once again find myself spending way too much time both reading and posting comments. But so what, it was still worth it!

  137. 창원 출장

    You’re so interesting! I do not suppose I’ve truly read through a single thing like that before. So wonderful to find another person with a few unique thoughts on this issue. Really.. thank you for starting this up. This site is something that is needed on the web, someone with some originality!

  138. 먹튀검증

    The next time I read a blog, Hopefully it does not disappoint me just as much as this particular one. After all, Yes, it was my choice to read, nonetheless I genuinely believed you would have something helpful to talk about. All I hear is a bunch of moaning about something you can fix if you were not too busy searching for attention.

  139. 사설토토

    Howdy, I believe your web site may be having internet browser compatibility issues. Whenever I take a look at your site in Safari, it looks fine however, when opening in IE, it’s got some overlapping issues. I simply wanted to give you a quick heads up! Apart from that, great blog!

  140. 먹튀검증

    I absolutely love your blog.. Very nice colors & theme. Did you make this amazing site yourself? Please reply back as Iím wanting to create my own personal blog and want to learn where you got this from or what the theme is named. Thanks!

  141. 대전 출장마사지

    The next time I read a blog, I hope that it won’t disappoint me as much as this particular one. I mean, Yes, it was my choice to read, however I really believed you would have something interesting to say. All I hear is a bunch of crying about something that you could fix if you weren’t too busy searching for attention.

  142. 아산출장안마

    I would like to thank you for the efforts you’ve put in penning this website. I am hoping to check out the same high-grade content by you later on as well. In truth, your creative writing abilities has motivated me to get my own, personal website now 😉

  143. 토토사이트

    Hello there! This article could not be written any better! Reading through this post reminds me of my previous roommate! He always kept talking about this. I am going to forward this post to him. Fairly certain he’ll have a very good read. I appreciate you for sharing!

  144. 제주호빠

    Hello there! I simply would like to give you a huge thumbs up for your excellent information you’ve got right here on this post. I’ll be returning to your web site for more soon.

  145. 먹튀검증업체

    Having read this I believed it was very informative. I appreciate you finding the time and effort to put this article together. I once again find myself spending a significant amount of time both reading and commenting. But so what, it was still worthwhile!

  146. 평택출장

    I was pretty pleased to discover this web site. I wanted to thank you for your time due to this fantastic read!! I definitely enjoyed every bit of it and i also have you saved to fav to look at new stuff on your blog.

  147. 토토사이트

    Right here is the perfect website for anybody who wants to understand this topic. You understand a whole lot its almost hard to argue with you (not that I really will need toÖHaHa). You certainly put a new spin on a topic that has been discussed for decades. Wonderful stuff, just wonderful!

  148. 먹튀검증

    Oh my goodness! Awesome article dude! Thank you so much, However I am having problems with your RSS. I donít understand the reason why I can’t subscribe to it. Is there anybody else getting identical RSS issues? Anyone who knows the answer can you kindly respond? Thanx!!

  149. 출장안마

    I would like to thank you for the efforts you’ve put in penning this site. I’m hoping to check out the same high-grade blog posts by you later on as well. In fact, your creative writing abilities has encouraged me to get my own site now 😉

  150. 부산출장안마

    I blog quite often and I genuinely thank you for your information. This great article has truly peaked my interest. I will book mark your website and keep checking for new details about once a week. I subscribed to your Feed too.

  151. 출장 안마

    Can I simply just say what a relief to discover someone that actually knows what they’re talking about on the net. You certainly know how to bring an issue to light and make it important. More people should look at this and understand this side of the story. I was surprised that you’re not more popular since you certainly have the gift.

  152. 소액결제

    You’re so awesome! I don’t suppose I’ve truly read through something like this before. So nice to find someone with some unique thoughts on this subject. Seriously.. thanks for starting this up. This web site is one thing that is required on the web, someone with some originality!

  153. 출장마사지

    An impressive share! I’ve just forwarded this onto a coworker who was doing a little research on this. And he in fact ordered me breakfast simply because I stumbled upon it for him… lol. So let me reword this…. Thank YOU for the meal!! But yeah, thanks for spending the time to discuss this topic here on your web page.

  154. 출장 안마

    Having read this I believed it was very informative. I appreciate you taking the time and effort to put this informative article together. I once again find myself spending way too much time both reading and leaving comments. But so what, it was still worthwhile!

  155. 출장 마사지

    Howdy! This blog post couldnít be written much better! Looking through this article reminds me of my previous roommate! He constantly kept preaching about this. I’ll send this article to him. Fairly certain he’s going to have a good read. Thank you for sharing!

  156. 출장마사지

    I seriously love your blog.. Very nice colors & theme. Did you build this web site yourself? Please reply back as Iím looking to create my own personal blog and would love to know where you got this from or exactly what the theme is named. Many thanks!

  157. 출장안마

    After exploring a few of the blog posts on your website, I seriously appreciate your technique of writing a blog. I book marked it to my bookmark webpage list and will be checking back in the near future. Take a look at my website too and let me know how you feel.

  158. 인천마사지

    The very next time I read a blog, Hopefully it does not fail me just as much as this particular one. I mean, I know it was my choice to read, nonetheless I actually believed you would probably have something useful to say. All I hear is a bunch of moaning about something you can fix if you were not too busy looking for attention.

  159. 부산출장

    I’d like to thank you for the efforts you’ve put in penning this website. I’m hoping to see the same high-grade content from you later on as well. In fact, your creative writing abilities has inspired me to get my own blog now 😉

  160. 먹튀검증

    I’d like to thank you for the efforts you’ve put in writing this blog. I am hoping to view the same high-grade blog posts by you in the future as well. In fact, your creative writing abilities has inspired me to get my own blog now 😉

  161. 부산출장안마

    After I originally left a comment I appear to have clicked on the -Notify me when new comments are added- checkbox and from now on each time a comment is added I receive four emails with the exact same comment. There has to be an easy method you can remove me from that service? Thank you!

  162. 대구출장

    Oh my goodness! Awesome article dude! Thank you so much, However I am having troubles with your RSS. I donít know the reason why I cannot join it. Is there anybody having the same RSS problems? Anyone who knows the solution will you kindly respond? Thanks!!

  163. 먹튀검증

    Right here is the right site for anybody who really wants to understand this topic. You know so much its almost hard to argue with you (not that I really would want toÖHaHa). You definitely put a new spin on a topic that has been written about for decades. Wonderful stuff, just great!

  164. 포항출장

    An interesting discussion is definitely worth comment. I believe that you should write more about this topic, it might not be a taboo matter but usually people do not talk about these subjects. To the next! Cheers!!

  165. doing a ollie

    Thanks for the marvelous posting! I quite enjoyed reading it, you are a great author.
    I will make certain to bookmark your blog and definitely will come back in the foreseeable future.
    I want to encourage continue your great job, have a nice day!

  166. 경산출장

    Howdy! This post couldnít be written any better! Reading through this article reminds me of my previous roommate! He constantly kept preaching about this. I’ll forward this information to him. Fairly certain he will have a very good read. Thanks for sharing!

  167. 거제출장

    Aw, this was an incredibly nice post. Taking the time and actual effort to produce a superb articleÖ but what can I sayÖ I put things off a lot and don’t manage to get anything done.

  168. 울산출장마사지

    I blog often and I seriously thank you for your content. Your article has truly peaked my interest. I am going to bookmark your website and keep checking for new information about once per week. I opted in for your RSS feed too.

  169. 출장 마사지

    Oh my goodness! Impressive article dude! Thank you, However I am going through troubles with your RSS. I donít understand the reason why I cannot join it. Is there anybody getting similar RSS problems? Anybody who knows the answer can you kindly respond? Thanx!!

  170. 출장안마

    Having read this I believed it was extremely informative. I appreciate you spending some time and energy to put this short article together. I once again find myself spending a lot of time both reading and posting comments. But so what, it was still worth it!

  171. 진주출장

    Good post. I learn something totally new and challenging on sites I stumbleupon everyday. It will always be helpful to read content from other writers and use a little something from other web sites.

  172. 출장 마사지

    When I originally left a comment I seem to have clicked on the -Notify me when new comments are added- checkbox and from now on whenever a comment is added I receive 4 emails with the exact same comment. Perhaps there is a means you are able to remove me from that service? Thanks!

  173. 파워볼 사이트

    Greetings, I do believe your website may be having internet browser compatibility issues. Whenever I look at your web site in Safari, it looks fine but when opening in IE, it’s got some overlapping issues. I just wanted to give you a quick heads up! Apart from that, excellent blog!

  174. 부산출장안마

    May I simply say what a comfort to uncover somebody that really knows what they are talking about online. You definitely realize how to bring an issue to light and make it important. A lot more people have to check this out and understand this side of the story. It’s surprising you’re not more popular given that you definitely possess the gift.

  175. 먹튀검증

    After I initially commented I appear to have clicked the -Notify me when new comments are added- checkbox and from now on every time a comment is added I receive 4 emails with the exact same comment. There has to be a way you can remove me from that service? Appreciate it!

  176. 청주출장후불

    An outstanding share! I have just forwarded this onto a colleague who has been conducting a little research on this. And he in fact ordered me lunch because I found it for him… lol. So allow me to reword this…. Thanks for the meal!! But yeah, thanks for spending the time to discuss this matter here on your web site.

  177. 부산출장마사지

    Iím amazed, I must say. Rarely do I encounter a blog thatís both equally educative and amusing, and let me tell you, you’ve hit the nail on the head. The issue is an issue that not enough men and women are speaking intelligently about. I am very happy that I found this in my hunt for something concerning this.

  178. 청주출장안마

    Oh my goodness! Impressive article dude! Thanks, However I am having difficulties with your RSS. I donít know the reason why I can’t join it. Is there anybody else getting the same RSS issues? Anyone who knows the solution will you kindly respond? Thanks!!

  179. 부산출장마사지후불

    An outstanding share! I’ve just forwarded this onto a coworker who has been doing a little homework on this. And he in fact ordered me dinner simply because I discovered it for him… lol. So allow me to reword this…. Thank YOU for the meal!! But yeah, thanks for spending some time to talk about this issue here on your website.

  180. 울산출장안마

    Greetings, I believe your blog could possibly be having browser compatibility problems. Whenever I take a look at your blog in Safari, it looks fine however, when opening in I.E., it’s got some overlapping issues. I simply wanted to provide you with a quick heads up! Aside from that, excellent website!

  181. 울산 출장안마

    The next time I read a blog, I hope that it does not disappoint me just as much as this particular one. I mean, I know it was my choice to read, but I actually believed you would have something helpful to say. All I hear is a bunch of crying about something that you can fix if you weren’t too busy searching for attention.

  182. 울산출장마사지

    You’re so interesting! I don’t believe I’ve truly read a single thing like this before. So great to discover another person with original thoughts on this subject matter. Seriously.. many thanks for starting this up. This website is something that’s needed on the internet, someone with a little originality!

  183. 울산 출장마사지

    Having read this I believed it was rather enlightening. I appreciate you finding the time and energy to put this article together. I once again find myself spending a significant amount of time both reading and posting comments. But so what, it was still worth it!

  184. 양산출장안마

    An outstanding share! I have just forwarded this onto a coworker who had been doing a little homework on this. And he actually ordered me breakfast simply because I stumbled upon it for him… lol. So let me reword this…. Thank YOU for the meal!! But yeah, thanx for spending some time to discuss this matter here on your internet site.

  185. 전주출장

    An intriguing discussion is worth comment. I do believe that you ought to publish more on this subject, it might not be a taboo subject but generally folks don’t talk about these topics. To the next! Many thanks!!

  186. 출장안마

    Right here is the perfect webpage for everyone who wishes to understand this topic. You know a whole lot its almost tough to argue with you (not that I personally will need toÖHaHa). You definitely put a fresh spin on a subject that’s been written about for many years. Excellent stuff, just great!

  187. 인천출장안마

    I blog often and I really thank you for your content. Your article has really peaked my interest. I will book mark your website and keep checking for new information about once per week. I subscribed to your Feed too.

  188. 창원출장

    Howdy! This blog post could not be written any better! Looking through this article reminds me of my previous roommate! He always kept talking about this. I am going to forward this post to him. Fairly certain he will have a great read. Thank you for sharing!

  189. 양산출장

    I blog frequently and I genuinely appreciate your content. The article has really peaked my interest. I’m going to book mark your site and keep checking for new information about once per week. I opted in for your RSS feed as well.

  190. 파워볼사이트

    I’m extremely pleased to find this web site. I wanted to thank you for ones time just for this wonderful read!! I definitely liked every little bit of it and i also have you book-marked to check out new stuff on your website.

  191. 구미출장안마

    Good day! I could have sworn Iíve visited this blog before but after browsing through a few of the posts I realized itís new to me. Anyhow, Iím certainly happy I stumbled upon it and Iíll be book-marking it and checking back often!

  192. 파워볼 사이트

    I’m excited to find this great site. I wanted to thank you for your time for this particularly fantastic read!! I definitely savored every part of it and I have you saved as a favorite to see new things in your site.

  193. 파워볼 사이트

    Hi there, I do think your website may be having internet browser compatibility problems. Whenever I look at your site in Safari, it looks fine however when opening in Internet Explorer, it has some overlapping issues. I simply wanted to give you a quick heads up! Besides that, wonderful site!

  194. 김해출장

    This is the perfect site for anyone who really wants to find out about this topic. You understand a whole lot its almost hard to argue with you (not that I really would want toÖHaHa). You certainly put a fresh spin on a subject which has been written about for many years. Great stuff, just excellent!

  195. 진주출장마사지

    When I initially commented I appear to have clicked on the -Notify me when new comments are added- checkbox and from now on every time a comment is added I get four emails with the same comment. There has to be a way you can remove me from that service? Appreciate it!

  196. 거제출장마사지

    An impressive share! I’ve just forwarded this onto a co-worker who has been conducting a little homework on this. And he actually ordered me breakfast simply because I found it for him… lol. So let me reword this…. Thanks for the meal!! But yeah, thanks for spending the time to discuss this matter here on your website.

  197. 파워볼 최상위 사이트

    Iím amazed, I must say. Rarely do I encounter a blog thatís both educative and engaging, and without a doubt, you’ve hit the nail on the head. The issue is something that too few men and women are speaking intelligently about. I’m very happy I came across this during my search for something regarding this.

  198. 부산출장안마

    An outstanding share! I’ve just forwarded this onto a co-worker who was doing a little homework on this. And he actually bought me dinner due to the fact that I found it for him… lol. So allow me to reword this…. Thank YOU for the meal!! But yeah, thanks for spending some time to talk about this topic here on your internet site.

  199. 파워볼 전용 사이트

    I blog frequently and I seriously thank you for your information. This great article has truly peaked my interest. I am going to bookmark your blog and keep checking for new details about once per week. I subscribed to your Feed as well.

  200. 출장마사지

    Oh my goodness! Amazing article dude! Thanks, However I am experiencing issues with your RSS. I donít understand the reason why I cannot subscribe to it. Is there anybody getting identical RSS issues? Anyone that knows the answer will you kindly respond? Thanks!!

  201. 카지노사이트

    Hi, I do think this is a great site. I stumbledupon it 😉 I will come back once again since i have saved as a favorite it. Money and freedom is the best way to change, may you be rich and continue to guide other people.

  202. 우리 카지노

    Iím impressed, I must say. Rarely do I come across a blog thatís both educative and engaging, and let me tell you, you have hit the nail on the head. The issue is an issue that not enough folks are speaking intelligently about. Now i’m very happy I came across this in my search for something relating to this.

  203. 울산출장마사지

    When I initially commented I seem to have clicked on the -Notify me when new comments are added- checkbox and from now on every time a comment is added I recieve 4 emails with the exact same comment. Perhaps there is a means you are able to remove me from that service? Thanks a lot!

  204. 우리카지노

    An outstanding share! I have just forwarded this onto a coworker who has been doing a little homework on this. And he actually bought me dinner due to the fact that I stumbled upon it for him… lol. So allow me to reword this…. Thank YOU for the meal!! But yeah, thanks for spending some time to talk about this issue here on your website.

  205. 포항출장마사지

    After going over a number of the articles on your site, I seriously appreciate your way of blogging. I saved as a favorite it to my bookmark webpage list and will be checking back soon. Please check out my web site as well and let me know your opinion.

  206. 카지노 사이트

    You’re so interesting! I don’t believe I’ve truly read through anything like that before. So great to discover another person with unique thoughts on this subject. Seriously.. many thanks for starting this up. This site is one thing that is needed on the internet, someone with a bit of originality!

  207. 대구출장

    After looking over a number of the blog posts on your website, I seriously appreciate your technique of writing a blog. I book-marked it to my bookmark webpage list and will be checking back in the near future. Take a look at my website too and tell me how you feel.

  208. 토토사이트

    Nice post. I learn something totally new and challenging on websites I stumbleupon every day. It will always be interesting to read content from other writers and practice a little something from their web sites.

  209. 울산출장마사지

    After I initially left a comment I seem to have clicked the -Notify me when new comments are added- checkbox and from now on every time a comment is added I recieve 4 emails with the exact same comment. Is there an easy method you are able to remove me from that service? Many thanks!

  210. 토토사이트

    Next time I read a blog, Hopefully it doesn’t disappoint me as much as this one. After all, Yes, it was my choice to read, but I truly believed you would have something useful to say. All I hear is a bunch of crying about something that you could fix if you weren’t too busy looking for attention.

  211. 토토사이트

    Hello there! I could have sworn Iíve been to this web site before but after browsing through some of the posts I realized itís new to me. Nonetheless, Iím definitely pleased I stumbled upon it and Iíll be bookmarking it and checking back often!

  212. 먹튀사이트

    An outstanding share! I have just forwarded this onto a co-worker who had been conducting a little homework on this. And he actually bought me lunch simply because I discovered it for him… lol. So let me reword this…. Thanks for the meal!! But yeah, thanks for spending the time to discuss this issue here on your web page.

  213. 먹튀사이트

    You are so interesting! I don’t suppose I’ve read a single thing like that before. So wonderful to find another person with a few original thoughts on this subject. Really.. thank you for starting this up. This web site is one thing that is required on the web, someone with a bit of originality!

  214. 출장마사지

    May I simply just say what a relief to find an individual who really knows what they are talking about on the web. You definitely understand how to bring an issue to light and make it important. A lot more people should read this and understand this side of your story. It’s surprising you’re not more popular since you most certainly have the gift.

  215. 먹튀검증커뮤니티

    When I originally left a comment I appear to have clicked on the -Notify me when new comments are added- checkbox and now every time a comment is added I get 4 emails with the same comment. Is there a way you are able to remove me from that service? Cheers!

  216. 출장마사지

    You’re so cool! I do not suppose I’ve read through anything like that before. So wonderful to discover somebody with a few original thoughts on this subject matter. Seriously.. thanks for starting this up. This web site is something that is needed on the internet, someone with a little originality!

  217. 출장안마

    I was pretty pleased to discover this website. I want to to thank you for ones time due to this fantastic read!! I definitely appreciated every little bit of it and I have you book marked to check out new things in your website.

  218. 출장마사지

    You’re so cool! I don’t believe I’ve truly read through anything like this before. So nice to find someone with some unique thoughts on this subject. Really.. many thanks for starting this up. This web site is something that is needed on the internet, someone with some originality!

  219. 출장

    An outstanding share! I have just forwarded this onto a co-worker who was doing a little research on this. And he in fact bought me breakfast because I discovered it for him… lol. So allow me to reword this…. Thank YOU for the meal!! But yeah, thanx for spending the time to discuss this topic here on your blog.

  220. 출장마사지

    After I initially commented I seem to have clicked the -Notify me when new comments are added- checkbox and now whenever a comment is added I get four emails with the exact same comment. Is there a means you are able to remove me from that service? Thanks a lot!

  221. 부산 출장

    Oh my goodness! Awesome article dude! Thanks, However I am experiencing issues with your RSS. I donít know the reason why I can’t subscribe to it. Is there anybody having identical RSS problems? Anyone that knows the answer will you kindly respond? Thanks!!

Добавить комментарий

Ваш e-mail не будет опубликован.

Проводки выплата дивидендов учредителю сотруднику

Проводки по начислению дивидендов учредителям

Похожие публикации

Если у вас возникнут вопросы, можете бесплатно проконсультироваться в чате с юристом внизу экрана или позвонить по телефону 8 800 350-81-94 (консультация бесплатно), работаем круглосуточно.

Проводки по начислению дивидендов учредителям формируются в момент распределения чистой прибыли между заинтересованными лицами. Выплаты осуществляются за счет средств, накопленных на счете 84 по кредиту. Процедура распределения денег может инициироваться с разной периодичностью – по окончании квартального периода, полугодия или по итогам года. Об этом говорится в ст. 28 п. 1 Закона от 8 февраля под № 14-ФЗ.

Начислены дивиденды учредителям: проводка

Решение о предстоящей выплате принимается на общем собрании участников ООО. результаты оформляются протоколом. Право распределения прибыли закреплено за общим собранием Законом № 14-ФЗ в ст. 33 п. 2 и ст. 37 п. 8. При единственном участнике обоснованием будет решение этого лица. При многочисленном составе учредителей прибыль делится между ними в пропорциональном отношении к доле участия в капитале. Когда ведется бухгалтерский учет дивидендов, проводки формируются с обязательным участием счета 84. При операциях по начислению этот счет дебетуется. Кредитовые обороты могут оформляться разными группами счетов. Выбор счета зависит от категории получателей. Выплаты могут проводиться в пользу учредителей, которые:
  • являются физическими лицами;
  • представлены юридическими лицами.
Если прибыль распределяется в пользу физических лиц из числа работников предприятия, то начисление дивидендов сотруднику проводки в бухгалтерии отразят через запись Д84 – К70. Для обособленного учета дивидендных выплат и обычной заработной платы к 70 счету открывают отдельный субсчет для расчетов с учредителями-штатными работниками. Когда начислены дивиденды работникам организации, проводка удержания из их суммы подоходного налога составляется между Д70 и К68. Дивиденды сотрудникам проводки формируют с зарплатным счетом, а если учредителями являются юридические лица или физические лица, но они не приняты на работу в организацию на основе трудового договора, то бухгалтерские записи будут другими. В этой ситуации составляется корреспонденция между Д84 и К75.2. Удержание НДФЛ оформляется проводкой Д75.2 – К68.

Начислены дивиденды по акциям: проводка

При выплате доходов акционерам роль налогового агента выполняет предприятие, выплачивающее дивиденды. Доходы могут быть выданы держателям акций двумя способами:
  • в денежном эквиваленте;
  • в натуральной форме.
Начисление дивидендов акционерам – проводка между:
  • Д75.2 – К50 при выдаче денежных средств через кассу организации в счет выплаты дивидендов по акциям;
  • Д75 – К90 при выдаче доходов в натуральной форме для отражения стоимостной оценки готовой продукции, переданной акционеру;
  • Д90 – К43 используется для списания себестоимости выданных товаров.
Читать еще:  Служебная записка на удержание из заработной платы
Когда начислены дивиденды акционерам, проводка по налогам может выглядеть так:
  • Д90 – К68 при начислении НДС по продукции, которая была выдана в качестве дивидендного дохода;
  • Д75 – К68 применяется для отражения сумм НДФЛ, удерживаемых с денежных доходов акционеров.

Выплата дивидендов: проводки

Доходы учредителей и акционеров в форме дивидендов, независимо от способа получения, должны быть начислены с последующим удержанием налогов. Последним этапом реализации процедуры перевода вознаграждений будет перечисление дивидендов, проводки будут отличаться для разных групп получателей. Удержание налоговых платежей показывается в бухгалтерском учете датой выплаты доходов. Перечисление налогов в бюджет отражается записью Д68 – К51 (для безналичного способа). Типовые проводки по выплатам:
  • Д70 – К50 или 51 – выплачены дивиденды учредителям, проводка для расчетов с учредителями из категории наемного персонала;
  • Д75.2 – К50 (51) для выплаты другим группам участников.

Если у вас возникнут вопросы, можете бесплатно проконсультироваться в чате с юристом внизу экрана или позвонить по телефону 8 800 350-81-94 (консультация бесплатно), работаем круглосуточно.

При убыточности предприятия в ситуации, когда выплачены дивиденды, проводка начисления из прибыли и удержания НДФЛ сторнируется. После этого формируется новая запись, относящая расходы по расчетам с учредителями на прочие затраты:
  1. Д91.2 – К73 при начислении выплат.
  2. Д73 – К68 для удержания подоходного налога.
  3. Д73 – К50 (51) – выплата средств.
В ситуациях, когда начисленные суммы дивидендных платежей оказались невостребованными одним или несколькими учредителями, формируется запись списания таких активов. Осуществляется эта операция через дебетование 70 или 75 счета (зависит от того, какой из счетов использовался при начислении дохода) и кредитование счет 84.

Дивиденды полученные: проводки у получателя средств

В ситуациях, когда доход от деятельности предприятия в форме дивидендов получает не физическое лицо, а организация, она должна отражать такие поступления в своем учете. Для этого они переносятся на прочие доходы. Для расчета суммы налога на прибыль дивиденды, которые были получены в отчетном периоде, отражаются в числе внереализационных доходных статей. Получение дивидендов проводки в учете отражают через такие счета:
  • Д76.3 – К91.1 размер дивидендов, которые подлежат перечислению в пользу принимающей стороны, зачисляются в доходы учреждения;
  • Д50 (или 51, иногда 52) – К76.3 дивидендные доходы получены предприятием.
Датой формирования доходов в виде дивидендов должен быть день принятия решения о выплате (п. 7 и п. 16 ПБУ 9/99). В балансе эти суммы отражаются по строке 2310. Чистая прибыль организации может быть распределена между участниками на дивиденды. Как определить сумму прибыли к распределению? Это сумма по строке 1370 «Нераспределенная прибыль» бухгалтерского баланса. Или же кредитовое сальдо по счету 84 «Нераспределенная прибыль (непокрытый убыток)». То есть это чистая прибыль как отчетного года, так и прошлых лет. Как часто можно выплачивать дивиденды? Распределять прибыль можно как по итогам года, так и по итогам каждого квартала (п. 2 ст. 12, п. 1 ст. 28 Закона от 08.02.1998 № 14-ФЗ ).
Читать еще:  Обязанности медсестры терапевтического кабинета

Решение о выплате дивидендов

Такое решение в ООО принимает общее собрание его участников, что оформляется протоколом общего собрания (п. 2 ст. 33, п. 8 ст. 37 Закона от 08.02.1998 № 14-ФЗ ). Если же в обществе всего один участник, то оформляется решение единственного участника о выплате дивидендов.

Дивиденды: бухучет и проводки

В бухучете дивиденды начисляются следующими проводками (Письмо Минфина от 19.05.2015 № 07-01-06/28541 ).
Содержание операции Дебет счета Кредит счета
На дату протокола общего собрания (решения единственного участника)
Начислены дивиденды участникам 84 «Нераспределенная прибыль (непокрытый убыток)» 75-2 «Расчеты по выплате доходов»
Начислены дивиденды участникам – физлицам, являющимся одновременно работниками организации, выплачивающей дивиденды 84 «Нераспределенная прибыль (непокрытый убыток)» 70 «Расчеты с персоналом по оплате труда», субсчет «Расчеты по выплате дивидендов»

Выплата дивидендов

Если у вас возникнут вопросы, можете бесплатно проконсультироваться в чате с юристом внизу экрана или позвонить по телефону 8 800 350-81-94 (консультация бесплатно), работаем круглосуточно.

При выплате дивидендов нужно сделать такие проводки.
Содержание операции Дебет счета Кредит счета
На дату выплаты дивидендов
Удержан налог с дивидендов 75-2 «Расчеты по выплате доходов» или 70 «Расчеты с персоналом по оплате труда», субсчет «Расчеты по выплате дивидендов» 68 «Расчеты по налогам и сборам»
Налог перечислен в бюджет 68 «Расчеты по налогам и сборам» 51 «Расчетные счета»
Выплачены дивиденды участнику 75-2 «Расчеты по выплате доходов» или 70 «Расчеты с персоналом по оплате труда», субсчет «Расчеты по выплате дивидендов» 51 «Расчетные счета» или 50 «Касса»

Дивиденды в балансе

В бухгалтерском балансе распределенные в пользу участников дивиденды отражаются в периоде начисления. Дивиденды, начисленные из нераспределенной прибыли прошлых лет, отражаются по строке 1370 «Нераспределенная прибыль», автоматически уменьшая показатель этой строки. А промежуточные дивиденды отражаются в разделе III «Капитал и резервы» обособленно в круглых скобках.

Начисление дивидендов: проводки

Дивиденды — часть чистой прибыли, выплачиваемой участникам или акционерам общества. Размер прибыли, подлежащей распределению, определяется по окончании финансового года. Сумма ее отражается итоговой годовой записью по кредиту счета 84. Решение о такой выплате может принять только общее собрание участников или акционеров общества. Если учредитель единственный, то решение о распределении части положительного финансового результата принимается только им. Расчеты с учредителями отражаются на счете 75 плана счетов бухгалтерского учета. Для расчетов по выплате доходов Минфин в Приказе № 94н рекомендует открыть к нему субсчет 2. Аналитический учет следует вести в разрезе каждого учредителя. Исключение составляют расчеты с акционерами — собственниками акций на предъявителя в АО, поскольку установить их идентификационные данные невозможно. Отражаются начисления на дату принятия решения о выплате части нераспределенного положительного финансового результата компании собственникам. Начислены дивиденды: проводка Дт 84 Кт 75. Выплату дохода учредителю отражаем записью Дт 75 Кт 50, 51.

Налогообложение выплат участникам общества

С перечислений в адрес физических лиц компания обязана исчислить, удержать и перечислить в бюджет НДФЛ ( ст. 226 НК РФ ). Сделать это нужно не позднее следующего дня. Ставка для налоговых резидентов РФ составляет 13 %, для нерезидентов — 15 %.
Читать еще:  Сотрудник инвалид 3 группы страховые взносы 2018

Если у вас возникнут вопросы, можете бесплатно проконсультироваться в чате с юристом внизу экрана или позвонить по телефону 8 800 350-81-94 (консультация бесплатно), работаем круглосуточно.

В отношении части прибыли, выплачиваемой организации, она признается налоговым агентом, то есть должна удержать и перечислить в бюджет налог на прибыль (п. 3 ст. 275 НК РФ ). Причем это правило распространяется и на предприятия, работающие:
  • на общей системе налогообложения;
  • на упрощенной системе налогообложения.
Ставка, в соответствии с пп. 2 п. 3 ст. 284 НК РФ , составляет 13 %. Исключением являются выплаты в адрес российской компании, которая владеет не менее чем половиной уставного капитала не менее чем 365 дней подряд до момента выплаты. Если же учредитель — иностранная компания, то ставка составляет 15 %. Перечислить налог также необходимо не позднее следующего дня.

Дивиденды: начисление и выплата, проводки в бухучете

Рассмотрим на примере. По решению учредителей, ООО «Компания» 15.02.2018 выплачивает часть чистой прибыли трем участникам: АО «Учредитель», Иванову С.М., Семенову К.С. — каждому в размере 100 000 руб. Все получатели — налоговые резиденты РФ.
Дата Содержание операции Сумма Дебет Кредит
Принято решение о перечислении части положительного финансового результата учредителям: 100 000 × 3 300 000 84 75 Исчислен НДФЛ с перечислений физическим лицам: (100 000 × 2) × 13 % 26 000 75 68 Исчислен налог на прибыль с доходов в адрес организации: 100 000 × 13 % 13 000 75 68

Если у вас возникнут вопросы, можете бесплатно проконсультироваться в чате с юристом внизу экрана или позвонить по телефону 8 800 350-81-94 (консультация бесплатно), работаем круглосуточно.

Перечислено по решению о распределении части финансового результата: 300 000 – 26 000 – 13 000 261 000 75 51 Удержанный НДФЛ перечислен в бюджет 26 000 68 51 Удержанный налог на прибыль перечислен в бюджет 13 000 68 51

Полученные дивиденды: бухгалтерские проводки

Если ваша компания является участником другой организации, то она может быть получателем дивидендов. На дату получения такого дохода бухгалтер сделает проводки:
  • Дт 51 Кт 76 — получены доходы от участия в другой компании;
  • Дт 76 Кт 91 — полученные дивиденды отражены в доходах.
Полученную часть нераспределенного дохода дочерней организации следует обособленно отразить в отчете о финансовых результатах организации по строке 2310 «Доходы от участия в других организациях». В налоговом учете следует иметь в виду, что с дивидендов, полученных от российской компании, уже был удержан налог на прибыль (п. 3 ст. 275 НК РФ ). Поэтому данные поступления не увеличивают базу по налогу. “>

Остались вопросы? Бесплатная консультация по телефону:

8 800 350-81-94
Круглосуточно

Добавить комментарий

Ваш e-mail не будет опубликован.